Advances in Economics, Business and Management Research

Internet+ development has changed the way the economy pays. The convenience, freedom, concealment, leapfrogging and extensiveness of online transactions bring opportunities and challenges to enterprise tax planning. There is a strong correlation between tax planning and manufacturer's production decisions,...

Since the 18th National Congress of the Communist Party of China, Chinese leaders have proposed to “enhance self-confidence of culture and value”. Culture is the blood of the nation, and Chinese traditional culture is the foundation of Chinese modern culture and the spiritual home of the Chinese people....

Current research has led to a rejection of the hypothesis of a normal distribution of financial assets returns. Under these conditions, portfolio variance cannot serve as a good risk measure. In this paper analyzed the daily returns of the most common cryptocurrencies: Bitcoin, Bitcoin Cash, Litecoin,...

The article considers the main methods used for evaluating the products competitiveness. Among the considered approaches the authors have chosen the methodology that assumes a comprehensive evaluation of the products competitiveness of the regional dairy product subcomplex using an integral index. The...

Entropy is one of the most frequently and effectively used measure of the complexity of systems of various nature. And if the Shannon's canonical entropy is more a measure of the randomness of the system, then the approximate, sample, permutation and other new type entropy that have appeared recently,...

The speed of interaction between enterprises is getting faster and faster, and the resources, information and other factors are changing with each passing day. It is difficult for enterprise managers to make a correct judgment on the strategic process of the enterprise in this complicated environment....

In recent years, the total business sales of the textile industry in Changle, Fujian have grown rapidly. However, the inventory management of textile enterprises is generally poor, and there are problems such as the large proportion of business capital occupied by inventory and the high cost of inventory...

The globalization in the fields of economics, information and culture has driven the culture of tradition batik to post itself into a new situation. The method used in this research is the case study. Mercantilism is the result (effect) of the globalization era, because it causes to happening an interaction...

As tourism is increasingly becoming fashion and pursuiting of people’s lives, the tourism consumption of urban residents is very important to the development of tourism destinations. In this paper, we studies the status of urban residents tourism consumption and development trend based on the analysis...

The article reveals the trends in the digital economy that have a direct impact on the educational process of universities. These include, first of all, the emphasis on knowledge, the compatibility of creativity, the network nature of interaction, and interdisciplinarity. The necessity of mobilizing...

The purpose of this study is to determine whether criminal acts of defamation and insults categorized as crimes against trademarks and to find out the legal protection for trademark owners from defamation and insults. This research method use normative juridical as this method examines the concepts,...

This study aims to determine the effect of compensation and leadership style on employee performance at PT. Semen Baturaja (Persero) Tbk. The population in this study were 758 employees of PT Semen Baturaja (Persero) Tbk. By using proportional random sampling technique, the number of samples that will...

The enrichment of food products with new raw ingredients, as a rule, faces the problem of changing their traditional characteristics. Accordingly, it is difficult to assume the attitude of consumers to these food products and to predict the success of their introduction to the consumer market. For an...

This study aims to determine the level of the financial health of company. The data analysed is the company’s financial statement data for the 2015-2017 period of PT Perkebunan Nusantara VII. The results of the analysis of the ratio of the company’s health level shows is not healthy with a weight of...

Repurchase intention in a company shows that the company has credibility and existence in providing services and providing good experiences to consumers. CV. Risman Wijaya Keramik is a company engaged in the field of pottery. Over the last three years, sales have decreased. Therefore CV. Risman Wijaya...

The government website is an electronic-based management information system to assist the government in providing information, providing public services, and enabling online transactions to the public with even better quality. The existence of a local government website (Pemda) is a tangible form of...

Modern system of higher education has a fundamental scientific base which allows graduates to learn comprehensively, but a new era of information and globalization in education requires modernization, new approaches to organizing higher school. Combination of powerful and accessible information technologies,...

Economic growth in Southeast Asia in recent years has shown good results. One of the important sectors to support the economy of a region is the banking sector. With the optimal performance of the banking sector, internal risks can be controlled and banks are resistant to external situations so that...

The design of economic learning planning based on 4C learning skills is a problem, this is in response to the latest policy set by the Minister of Education and Culture related to the preparation of learning implementation plans that began to be implemented at the beginning of the 2020 learning year....

We explore the impact of institutional investors on firm performance by using the data of the Chinese capital market from 2007 to 2020. We find that a higher proportion of institutional investors can lead to a better firm performance of listed companies. It means that institutional investors’ shareholding...

Cases of violence against children in Bekasi City are considered to be quite high, in 2020 there were 196 cases. Thus, the Bekasi Municipal Government took firm measures in dealing with cases of child violence through Bekasi City Regulation Number 12 of 2012 concerning Protection of Women and Children...

Rising energy demand and environmental degradation have intensified the need for behaviour-based energy solutions. This study explores the impact of social marketing strategies on domestic energy-related behaviours. Focusing on conservation practices, safe electricity usage, and awareness of solar energy,...

Hotel industry operates 24 hours a day round the year, operational hours along with prolonged working in hotels effect work life balance of employees who are working in the hotels. Work life balance is a complex concept which even after several research cannot be restricted to limited words; it can be...

This research aimed to analyze and test the effect of exports, imports, rupiah exchange rates to the dollar, interest rates, inflation, and investment on the stability or state of Indonesia’s foreign exchange reserve. This examination resorts to quantitative methods with the ECM (Error Correction Model)...

Economic development of the nation is largely dependent on banking sector performance. It accelerates industrial progress through smooth flow of financial resources, offer huge employment opportunity and extend financial support to the needy. Financially sound banking system is a boon to the nation’s...

Order fulfillment is an essential process in managing the supply chain. The success of manufacturers competing throughout the supply chain depends partly on the business model that determines the inventory level that must be held to fulfill an order. However, the order fulfillment process is not limited...

This research examines the impact of natural disasters on risk preferences of financial investments, highlighting significant behavioral changes during such events. By utilizing a comprehensive dataset combining Peer-to-Peer (P2P) investment data in the United States from 2005 to 2008 with recorded natural...

Nowadays the implementation of innovation and entrepreneurship policies in Chinese colleges and universities is not implemented successfully, and the effect is not good. So it is necessary to audit and supervise it in order to optimize the effect of innovation and entrepreneurship education in education...

Many young generations are aware of the importance of having an entrepreneurial spirit and are starting to build MSMEs. However, there are still very few young people who have businesses in the plantation sector. One of the MSMEs being run by the younger generation and engaged in plantations is the tuberose...

Financial fraud detection has become increasingly crucial with the rise of digital finance, where fraudulent activities are growing more sophisticated and concealed. This paper provides a comparative analysis of various machine learning methods applied to financial fraud detection, evaluating their effectiveness...

Providing basic public services accessible to all is the main responsibility of local governments. This paper focuses on the city level, and based on the panel data of 291 cities in China from 2011 to 2020, we select two core capabilities, namely, fiscal extraction capacity and fiscal allocation capacity,...

Information is the cornerstone of decision-making process, as consumers’ choice of a product or service mainly based on the information they receive or collect. The internet has flooded and overwhelmed consumers with tons of miscellaneous information, causing information overload. Personalization is...

Partnership between families and early childhood educators has assumed importance in Australian government policy and document. A collaborative partnership plays a vital role in supporting children's learning and development. However, many traditional ways in building partnership with families are not...

The article is devoted to the study of employment and employment problems of women with children under the age of 3 on the free labor market by the example of one of the Russian megacities. The reasons for the shortage of qualified personnel in the economy have been firstly studied and systematized,...

In the industrial age, the traditional manufacturing enterprises must pursue the scale, cost and speed. The business model focuses on the enterprise's own value chain and is separate from the market and the users. In the Internet + era, the various market changes brought by the Internet have affected...

As a new consumption pattern, the prepaid consumption has a realistic base for its rising and development and it plays an important role in promoting the rapid economic development. In practice, the prepaid consumption is mainly achieved through the prepaid cards, for the capital is of prepayment, and...

In order to clarify the definitions of managerial discretion and managerial power, two concepts that are often confused by extant literature since they are highly correlated and even overlapped with each other, and to further move the research progress forward in the two fields, the paper investigates...

The article deals with the evolution of development banks and their activities in the modern era. When collecting and processing materials for the article, the authors use general scientific methods of research (generalization, aggregation, classification, comparison), and methods of economic processes...

This Paper is focused on the methodology for water resource valuations in conformity with the System of National Accounts (SNA 2008) principles. We offer a residual estimating technique based on resource rent capitalization and apply it to generate experimental estimates for the Russian surface and ground...

Japan has become one of the countries with the most severe population aging in the world. This paper studies the construction and development of Long -term nursing insurance system in Japan under the "aging" society, and through the comparison of the current situation of Long -term nursing insurance...

This article mainly aimed at the problem of "bus priority" law system in our country, through the research on public transport infrastructure, bus priority policy subsidies and investment policy, bus priority management security policy and bus priority management guarantee mechanism is put forward form...

Fujian tea culture has rich connotation, far-reaching influence, and permeates in the whole tea industry chain, and has the cluster development potential. Combing the content of Fujian tea culture, and based on the theory of industrial cluster, it constructed the overall development path of Fujian tea...

Along with the economic and social development, China's demand for talents presents a blowout state. This demand is not only embodied in quantity, but also in the requirements for quality. As the forward position of talent training, colleges and universities play an irreplaceable role in it. The construction...

A new understanding of the triad "language - culture - reality" from the second half of the twentieth century in terms of comprehending traditional spiritual culture acquires the value of preserving and transmitting the experience of generations. It is connected with the problem of the relationship between...

Promoting and protecting the national culture of minority nationality is a major issue that must be faced in the English teaching of universities, especially in the universities located in the minority areas in the globalization world. This article takes Tujia Minority as an example to discuss Tujia...

The World Trade Organization celebrated its 25 anniversary on 1 January 2020. During its work, WTO has sought to contribute to the liberalization of global trade and the resolution of many trade disputes. This article is devoted to the analysis of the consequences of Russia’s accession to the WTO, namely...

According to the literature of competency and entrepreneurship, developing appropriate competencies is more likely to accomplish expected achievements especially under an uncertain business environment. The conditions of the community revitalization in rural areas are in a similar situation as a process...

Nowadays much attention is paid to the identification of the features of socio-economic development of the territory. The concept of “territory” is multidimensional and includes a number of meaningful approaches. One of these offers the introduction of macro -, meso, and microsubjects based on the use...

Entrepreneurship course has unique characteristics, where the expectation of students is not quite up to the level of to knowing, but to the level of to being and to doing, for that it needs to be given an entrepreneurial lecture package that can facilitate this expectation, for that it is necessary...

In 2020, the State Polytechnic of Batam gained the third opportunity for the Community-Service program scheme of the Ministry of Research and Technology in the Entrepreneurship Development Program (EDP). The aim of this program was to create independent entrepreneurs based on technopreneurs. This program...

The Security and Land Protection Department at PT XYZ is dedicated to ensuring the safety, security, and compliance of the company’s operations and assets. The department has embarked on digitalizing its reporting system, transitioning from the traditional paper-based methods to a technology-driven approach....

With COVID-19 continuously afflicting people all over the world, economic, environmental, as well as societal crises arise. Among all the possible solutions, Education for Sustainable Development (ESD) might be the most fundamental to deal with these crises and achieve sustainability in different fields....

The purpose of this study was to determine the mediation role of entrepreneurial orientation on the relationship between entrepreneur’s demographic characteristics (gender, age and education level) on business performance of batik SMEs in Semarang city. The questionnaire was prepared using a 5 point...

In recent years, as an important external system, the credit environment has gradually received the attention and attention of enterprises. As an important policy enjoyed by enterprises, tax incentives will inevitably be affected by the credit environment. Based on this, this paper uses the data of A-share...

The aging of the population and the implementation of the delayed retirement policy have all made the market labor force structure aging. Effectively motivating older employees and fully developing and managing elderly human resources have become one of the problems that enterprises need to solve urgently....

This current work measures the difference in how retailers of electric vehicles, mixed vehicles, and green energy ETFs performed in the market during the COVID-19 pandemic. By aggregating the average daily returns of four U.S automotive stocks and two green energy ETFs from Feb. 2020 to March 2021 using...

This study investigates the socio-economic factors influencing air pollution levels in the Greater Bay Area, focusing on the impact of industrial growth rate, urbanization rate, GDP per capita, and technology investment. In this research we are focused on how the Greater Bay Area (GBA) can achieve high...

Under the rapid development of China's society, we use information technology to process relevant information, and complete the statistical work of information, so it is necessary to build a scientific and systematic management system, so that human resources and social security information can...

Bangka Belitung, an Indonesian province known for its archipelago nature, holds significant potential in fisheries, with an annual fishery product potential of 1,059,000 tons. The province also houses numerous micro, small, and medium enterprises (MSMEs), totalling 12,843 in 2016. Considering this, the...

Civil law regulation of investments is associated with an increase in the role of capital investments in the processes of creating new technologies, implementing scientific and educational projects. There are two approaches to the civil legal regulation of investments: object and activity ones. Within...

Government procurement of public services from social organizations is an important way to promote the transformation of government functions and service-oriented government construction. At present, it is still in the exploratory stage. Government procurement of public services from social organizations...

Under the circumstance of globalization, protection and management of world cultural heritage attract a lot of attention from the whole world as a controversial issue. There are various contradictions exist in the management process, in this paper, we based on global governance and also take global governance...

The main task of tourism department according to the regulation of Bali Governor no 51 of 2008 is to formulate technical policies in the field of tourism, to manage and facilitate the field of tourism, to issue licenses and to carry out public services in the field of tourism, fostering the implementation...

The importance of innovation in current business justifies the increasing interest that researchers are taking in it. This propose of this article is to identify and organize the overall innovation research current state to investigate and analysis the key findings of these studies.The method used in...

College students' way of thinking in entrepreneurship in new media has undergone new changes. With the continuous upgrading of social information industry, new media technology is also developing and maturing. The advent of the 5G era means that new media will rise to a higher strategic position. Therefore,...

The Smart Grid (SG) has widely supported the electric power from the Distributed Generation (DG). It becomes a practical standard to generate the electric power from a renewable energy into the distribution system to compensate for the power demand, especially in the peak time. However, the advancement...

Since the mismatch between supply and demand has become a constraint to the development of sports industry, it has become an academic consensus to accelerate the supply-side structural reform of sports industry. In this paper, literature, expert interviews, mathematical statistics, logical analysis and...

Energy companies establish business models with the account of their financial goals and key performance indicators. In order to develop a Balanced Scorecard (a balanced system of indicators) for energy companies, it is advisable to apply key performance indicators in four perspectives: financial, customer,...

The sustained and steady growth of the BRICS economy is of great significance to the development of the world economy. This paper studies the co-movement of BRICS economic growth. The research based on the economic data of BRICS countries in 2001-2016. Firstly, the graphic method is used to describe...

Online reviews have an important influence on hotel customers’ consumption behavior. This research mainly collects comment information of DoubleTree by Hilton Hotel in Chongqing through web crawlers, and uses content analysis to perform word frequency statistics, word cloud graph analysis, semantic network...

Since the COVID outbreak starting from February 2020, the Chinese catering industry has been facing an economic downturn. It is well-established by means of other research that the outdated business models that lots of catering businesses have of need to keep up with the contemporary dining consumption...

This paper uses three-stage DEA (Data Envelopment Analysis) and Malmquist index model to measure and analyze the tourism economic efficiency of 31 provincial regions in China from 2014 to 2016. The results show that: after removing the interference of environment and random factors, the average comprehensive...

The purpose of this study was to determine the effect of self-efficacy, organizational activity, family environment and locus of control on the work readiness of Padang State University students during the Covid-19 pandemic. This type of research was an associative descriptive study with a population...

Today’s international investment dispute (ISDS) arbitration is facing the uncertainty and inconsistency of arbitral awards. At the same time, the ISDS arbitration also lacks an effective error correction mechanism. These problems seriously undermine the international credibility of ISDS arbitration....

Artificial Intelligence (AI) is revolutionizing and reshaping many industries and professions, accounting is of no exception. A significant concern for the accounting professionals is the threat of job displacement as a result of AI. Nevertheless, there are opportunities for new roles in the AI driven...

Improving education quality remains a major challenge for Morocco, particularly at the primary level, where persistent disparities in student achievement undermine equity and social cohesion. TIMSS data on fourth-grade students reveal significant gaps in mathematics performance, exacerbated by the COVID-19...

Artificial Intelligence (AI) is reshaping how organizations engage with employees, manage resources, and pursue sustainability. This paper reviews AI-driven sustainable management practices that influence employee well-being, work-life balance, career development, diversity, equity, and inclusion (DEI)....

Wedding Design Bogor (WDB) is a decoration design service business located in the city of Bogor. In addition to the decoration of the wedding event, there are other events such as proposals, birthdays, Thanksgiving, and others. Businesses engaged in the decoration sector generally have problems in responding...

This article focuses on the internal driving factors and mechanism of action of foreign-funded enterprises’ investment decisions in China’s logistics and manufacturing industries under the background of global supply chain reorganization. To investigate the impact of supply chain restructuring on foreign...

Aiming at the product quality supervision problem during cross-border e-commerce transactions, this thesis incorporates the important subjects in the supervision process, i.e. the supervision process, i.e., cross-border e-commerce platforms, cross-border e-commerce operators and consumers into a unified...

Tencent Holdings Limited has emerged as a global leader in internet technology, with diversified operations spanning social media, digital entertainment, fintech, and cloud computing. Despite its market dominance, the company faces mounting challenges, including regulatory scrutiny, macroeconomic volatility,...

Human capital is one of an organization’s most crucial assets. In other words, an organization’s success is directly related to its workers’ performance. As a result, managers, and specialists attempt to ascertain the most significant aspects of employee motivation. The effects of working circumstances,...

This study explained further about the scale as the solution by using confirmatory factor analysis in testing the lecturer motivation at the Indonesia University of Education (UPI) Regional Campus Tasikmalaya. Quantitative analysis methods were used for data collection and they were analyzed using AMOS....

Language is the carrier of culture, culture cannot be separated from language, and language is inseparable from the culture, the development of the formation of language and culture. In view of the present Japanese teaching middle school students' ability of language and cultural disjunction problem,...

This article has researched the model based on ontology construction domain knowledge base system, and provided uniform description and expression of knowledge base model by using BNF (Backus-Naur Form). Based on this, the article has studied and constructed a knowledge base system based on TCM domain...

This study aims to formulate the strategic competitiveness of UMKM by prioritizing the opportunities and resources that have to fix all activities of UMKM by formulating and setting long-term goals. This study also aims to test how much influence the strategic leadership, innovation process, and entrepreneurial...

Aim of the article is to discuss arguments for and against recognition of internally created brands in the company's financial statements. The author discusses definitions and functions of brand as well as valuation approaches in order to assess possibilities of reliable measurement of a brand's carrying...

This study aimed to investigate whether athletes in team sports (football) who have been training for a long time, had social behavior changes. In this research ,a behavioral shift is the most important factor, because family, school, and sports club are

Banking as the main pillar in the economic traffic as well as people who are increasingly aware of the harmful effects of riba (usury) cause sharia banks have been chosen by many people. However, the slowing growth of sharia banks, especially sharia commercial banks in the last 5 years, has become a...

The article deals with the problems of digitalization and business processes modeling in small and medium-sized enterprises according to the ISO 9000 standards, and considers existing approaches to describing business processes and further improving the cost management system in order to reduce spendings....

Working capital management and financial aspects are important for increasing the value of a firm. Adjustments to the leverage, profitability/asset utilization, and growth of the company will affect firm value. The study was conducted on 167 non-financial companies listed on the Indonesia Stock Exchange...

This study aims to examine the perception of fairness of micro, small and medium business entrepreneurs who become taxpayers on the implementation of Government Regulation Number 23 Year 2018 (Peraturan Pemerintah Nomor 23 Tahun 2018) concerning income tax received or obtained by taxpayers who have a...

The article focuses on the role of investment in justifying the prospects for economic development in the context of the transition to sustainable economic growth of the Russian economy. Without assessing the role of the investment resource, it is impossible to determine the strategies for the country's...

This document explains and demonstrates the application of big data in human resources management. Predictive analytics are a trend in human resources management. In this paper, we explain the concept of HR predictive analytics, and then we introduce some organizations which apply HR predictive analytics...

One of the HR personnel’s roles is to identify the reasons for behaviour of their current and future employees. To identify their behavioural models is one of potential techniques. The paper deals with the findings of the research focused on identifying heroes and the values they represent in the group...

The discourse about mascot in Indonesia nowadays starts emerging on the discussion among visual communication designer community as well as creative industry practicioners. Moreover since its existence is not only applied on sport event, but also expands to various field, whether as business promotion,...

Based on the relevant data of Heyuan City from 2005 to 2018, this paper uses the gray correlation model to analyze the relationship between the financial revenue and the three main industries of Heyuan City. The results show that the correlation between the financial revenue and the value-added of the...

The development of automation technologies, improvement of information processes create the need to change the traditional approaches to the management of enterprises’ economies. The article presents the results of work on means of informatization and synthesis of digital transformation platforms. It...

Technological leaps that occur periodically and replace dominant technologies with more advanced ones lead not only to the reduction of individual production costs below the socially necessary ones, but also provide higher consumer results. In world practice, one of the important instruments of state...

The good and healthy environment of life is the basic right of every Indonesian citizen as mandated in Article 28H of the 1945 Constitution of the Republic of Indonesia. Therefore, the government is obliged to create a good and healthy environment for Indonesian citizens to actualize a prosperous society....